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Company taxes in Argentina

How to start an Argentinian limited company. Incorporation or formation of a company in Argentina.

 

 

Companies and taxation in Argentina

argentina

Income derived by corporations, limited liability companies, simple limited partnerships and limited partnerships with share capital, investment funds incorporated in Argentina are taxed at a rate of 35%.

A 1% asset tax is imposed on corporate assets, including shareholdings in foreign companies (but not holdings in resident companies). Asset tax may be credited against the companies tax liability for up to 10 fiscal years.

Corporate tax in Argentina

In 2012, based on the taxable profits:

  • Corporate tax is 35%.

Withholding taxes on Dividends

  • Non-residents: up to distibutable profits limited to 0%
  • Residents: 35%, although withholding tax is reduced to 15.05% in some cases.
  • Royalties: payments made to a non-residents author- 12.25%. Patent royanlties and fees technical assistance, engineering or consulting services paid to non-residents are subject to a final withholding tax of 35%.

Prices are subject to a 21% Spanish VAT charge.